Gujarat has emerged as the most tax-compliant state in the country in terms of proportion of return filers to PAN holders in the assessment year 2018-19. The state had 22.3 per cent income tax return filers out of the total PAN card holders in AY 2018-19, followed by Delhi, with a filing rate of 20.5 per cent, Punjab (16.74 per cent) and Telangana (16.68 per cent).
Among large states, the lowest rate of return filing with respect to PAN card holders was seen in case of Bihar at 5 per cent, followed by Uttar Pradesh (8.11 per cent), both much below